I'd like Delph and Davies to leave, though I don't see Davies going anywhere.
Davies' career isn't going anywhere here now really, and he might be rejuvenated by playing in one of the newly promoted sides for example and generate some cash.
Bernard would be another who might interest continental clubs. I'd be sorry to see him go as he seems to care and genuinely tries hard but just not suited to the PL.
Walcott I would also let go but would be ok to have him as a squad player. He is for me one of the less objectionable of those group of average players we have, though not on Wednesdays outing.
I don't see Sigurdsson leaving. I thought he was a disgrace last season but he does have goals in him and Ancelotti might be able to manage him from the bench, so that he becomes more of an impact player and might get a few important goals in tight games. We can't sell everyone.